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WPPA v. STATE, DEPT. OF REVENUE

No. 71934-9.

62 P.3d 462 (2003)

148 Wash.2d 637

WASHINGTON PUBLIC PORTS ASSOCIATION, Appellant, Port of Olympia; and Port of Port Angeles, Plaintiffs, v. STATE of Washington, DEPARTMENT OF REVENUE, Respondent.

Supreme Court of Washington, En Banc.

Decided January 30, 2003.

Attorney(s) appearing for the Case

Lane, Powell, Spears & Lubersky, George Mastrodonato, Robert Hauth, Olympia, Lane, Powell, Spears, Lubersky, Michael King, Seattle, for Appellant.

Christine Gregoire, Atty. Gen., David Hankins, Asst. Atty. Gen., Olympia, for Respondent.

Thomas Tanaka, Seattle, amicus curiae on behalf of Port of Seattle.

Dennis Dunphy, Seattle, amicus curiae on behalf of Port of Vancouver Wash.

BRIDGE, J.

The Washington Public Ports Association (WPPA) has appealed a trial court ruling denying its petition for a declaratory judgment invalidating the leasehold excise tax (LET) provisions of WAC 458-29A-500 (Rule 500). WPPA argues that the Department of Revenue (DOR) exceeded its statutory authority under RCW 82.29A.050 by holding public port districts liable in certain situations for unpaid or uncollected LET under...

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